Practice question
Under 253(a), does payment of tax after apprehension itself constitute a valid defense to the specified tax prosecution?
- No; the statute expressly rejects that defense.
- Yes; it automatically erases every committed offense.
- Yes; payment necessarily makes prosecution unconstitutional.
- Only the receipt's color decides.
- Every prosecutor must personally refund the tax.
Legal references
- NIRC Sections203,220,222 and253, as applicable: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- RA10963 Section76, current NIRC254: https://lawphil.net/statutes/repacts/ra2017/ra_10963_2017.html
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